SCO Facebook page link SCO Twitter page link SCO YouTube page link SCO Mobile site link
Welcome to the State of California

Form W-2 - 2013 Wage and Tax Statement FAQ

Frequently Asked Questions Regarding Form W-2

When will my Form W-2 be mailed?

Form W-2s are mailed to employee’s home address in mid January.

What if I have not received my Form W-2 or my mailing address has changed?

Contact your Personnel/Payroll Office after January 31. Form W-2 that are undeliverable by the post office will be returned to your Personnel/Payroll Office.

What wages are reflected on the Form W-2?

The Form W-2 reflects wages paid by warrants/direct deposit payments that are issued during the 2013 tax year, regardless of the pay period in which the wages were earned.  The 2013 Form W-2 includes warrants/payments with an issue date of January 1, 2013 through December 31, 2013.  The Form W-2 contains all wages and tax information for an employee regardless of the number of state agencies/campuses for which he or she worked during the tax year.

Why is the year-to-date gross on my final earnings statement/direct deposit advice different than what is shown in Box 1?

The year-to-date gross on the final earnings statement/direct deposit advice for 2013 may not agree with Box 1 (Wages, Tips, Other Compensation) due to the following items:

  • Accounts Receivable deductions
  • Salary advances, fringe benefits, employee business expense reimbursements
  • Deferred Compensation deductions
  • Pre-Tax Benefit deductions (Health, Dental, Health Care Reimbursement, Dependent Care Reimbursement)
  • Pre-Tax Parking deductions
  • Flex Benefit deductions
  • Retirement, Part-time/Seasonal/Temporary or Alternate Retirement Plan contributions
  • Labor Code Section 4800 disability payments
  • Tax Sheltered Annuity deductions
  • Consolidated Benefits

Are Non-Industrial Disability, Temporary Disability and Industrial Disability Leave Supplementation payments considered wages?

Yes, all are considered wages and are included in Box 1.

Are Industrial Disability Leave (IDL) payments considered wages?

No, Industrial Disability Leave (IDL) payments are considered employee benefits rather than wages and are not included in Box 1.  Additionally, IDL payments are not subject to Social Security, Medicare, or State Disability Insurance wages and will not be reflected in Box 3 (Social Security Wages) or Box 5 (Medicare Wages and Tips).

What are the maximum wages subject to Social Security?

The maximum wages subject to Social Security for the tax year 2013 is $113,700.00.  Box 4 (Social Security Tax Withheld) is computed based upon the 2013 rate of 6.20% of wages subject to Social Security with an annual maximum contribution of $7,049.40.

What are the maximum wages subject to Medicare?

There is no maximum amount of wages subject to Medicare.  Box 6 (Medicare Tax Withheld) is computed based upon the 2013 rate of 1.45% of wages subject to Medicare.

Also, beginning January 1, 2013, individuals with earned income of more than $200,000.00 pay an additional 0.9 percent in Medicare taxes.

Why is Retirement Plan “X’d” in Box 13?

Box 13 (not titled) is used to identify if an employee is in a pension plan.  An “X” indicates employees are members of either the Public Employees’, State Teachers’, Judges’ or Legislators’ Retirement System.  Employees in the Alternate Retirement Plan or Part-time/Seasonal/Temporary retirement plan will not have an “X” indicated.

Why are the wages reported in Box 1 different than Box 3 or 5?

Box 1 and Box 3 or 5 may not agree due to the following items:

  • Accounts Receivable deductions
  • Reaching Social Security maximum wages
  • Deferred Compensation deductions
  • Retirement, Part-time/Seasonal/Temporary or Alternate Retirement Plan contributions
  • Flex Benefit deductions
  • Tax Sheltered Annuity deductions
  • Pre-Tax Benefit deductions (Health, Dental, Health Care Reimbursement, Dependent Care Reimbursement)
  • Pre-Tax Parking deductions
  • Consolidated Benefits

What is the Dependent Care maximum contribution?

The Dependent Care maximum contribution for the tax year 2013 is $5,000.  Deduction amounts withheld are reported in Box 10 (Dependent Care Benefits).

Are Fringe Benefits reported on the Form W-2?

Yes, fringe benefits are reported in Boxes 1 and 14 (Other).  This amount will also be included in Boxes 3 and 5, if applicable.

Are Deferred Compensation or Tax Sheltered Annuity deductions reported on the Form W-2?

Yes, employees who have Deferred Compensation or Tax Sheltered Annuity deductions withheld will have the deduction amounts reported in Box 12 with codes “D” for 401(k), “G” for 457(b) and “E” for 403(b).

Are Part-time/Seasonal/Temporary (PST) and/or Alternate Retirement Plan (ARP) contributions reported on the Form W-2?

Yes, employees who have contributed to the PST retirement plan will have the contributions reported in Box 12 with code “G”.  However, employees who contributed to the ARP plan will not have the contributions reported on Form W-2.

What other amounts are reported in Box 12?

  • Non-taxable Standard Mileage reimbursement amounts up to the State’s allowances is reported in Box 12 with Code “L”. 

  • Non-taxable portion of the Moving Expense Mileage Reimbursements is reported in Box 12 with code “P”.

  • The qualified (non-taxable) reimbursement amount of Moving Relocation Expenses is reported in Box 12 with code “P”.

  • The imputed value of Group Term Life Insurance coverage in excess of $50,000 is reported in Box 12 with code “C”.

  • The cost of employer-sponsored health coverage is reported in Box 12 with code "DD".  The amount reported is not taxable.

  • Designated Roth contributions under a section 401(K) plan with code "AA".

  • Designated Roth contributions under a section 403(b) plan with code "BB".

  • Designated Roth contributions under a governmental section 457(b) plan with code "EE".

What are the maximum wages subject to California State Disability Insurance (CASDI)?

The maximum wages subject to SDI for the tax year 2013 is $100,880.00.  Box 14 (Other) CASDI was computed at the 2013 rate of 1.00% with an annual maximum contribution amount of $1,008.80.

What should I do if I received a Form W-2 with an incorrect social security number or two or more Form W-2s with different social security numbers?

If you received a Form W-2 with an incorrect social security number or two or more Form W-2s with different social security numbers, contact your Personnel/Payroll Office.

Who should I contact for questions concerning federal or state income tax returns?

Any questions concerning federal or state income tax returns must be directed to the local Internal Revenue Service at (800) 829-1040 or Franchise Tax Board office at (800) 338-0505.

Who should I contact if I have any further questions about my Form W-2?

Contact your Personnel/Payroll Office with any further questions.

How do I request a duplicate Form W-2?

In the event you lose your Form W-2, or require a duplicate copy for another reason, you can request one for an $8.50 processing fee per tax year requested.  Refer to the SCO public web site at http://www.sco.ca.gov, locate State Employees, select Personnel & Payroll Services, click on the How to: Request a Duplicate Form W-2, or click on the following address: http://www.sco.ca.gov/ppsd_empinfo_dpw-2.html.